Duane paid his 2011 federal income taxes in January 2014 in the amount of $10,000 and then paid $4,000 interest and penalties on this amount in May 2015. In April 2017, Duane filed a claim for refund of the $1,000 as a result of a sizable operating loss from his business in tax year 2016. Can he recover the 2011- related amounts?